Indiana State Form 12662: Sections, Documents, and Filing Steps

Indiana Form 12662 is the application disabled veterans and certain surviving spouses file with the county auditor to claim a property tax deduction on their Indiana home. Complete the sections that match your eligibility, attach VA proof of your service and disability rating, sign the certification, and deliver it to the auditor in the county where the property sits. File on or before January 15 and the deduction applies to that year’s tax bill.¹

Which Sections to Check

The form has four eligibility categories, labeled Section I through Section IV. Check every box that applies. Many veterans qualify under more than one, and unchecked boxes mean unclaimed deductions.

Section I — you served at least 90 days, received an honorable discharge, and either are totally disabled or are at least 62 with a VA disability rating of 10% or more. Your Indiana property’s assessed value cannot exceed $240,000.
Section II — you served during a recognized war period, received an honorable discharge, and have a service-connected disability rating of at least 10%.
Section III — you are the surviving spouse of a veteran who served before November 12, 1918, and was honorably discharged.
Section IV — a tax-exempt nonprofit conveyed your home to you at no cost, you served at least 90 days, received an honorable discharge, and have a disability rating of at least 50%.

You must own the property, or be buying it under a recorded contract that requires you to pay the property taxes, on the date you file.² A surviving spouse claiming under Section III cannot also claim under Section II.

What Each Deduction Is Worth

The deduction reduces your assessed value, not your bill directly. Your tax rate is applied to the smaller number that remains.

Section I: $14,000 off the assessed value, available only if the assessment does not exceed $240,000.³
Section II: $24,960 off the assessed value of your primary Indiana residence.⁴
Sections I and II combined: $38,960 if you meet both sets of requirements. The $240,000 assessed-value cap still applies.⁴
Section IV: a percentage of the full assessed value equal to your disability rating. A 100% rating removes the entire assessment; a 70% rating removes 70%; the minimum is 50%.³

If your deduction is larger than your real estate assessment, the leftover portion can be applied to personal property, a mobile home, or as an excise tax credit against your motor vehicle or aircraft license tax.⁵

Documents to Attach

Missing paperwork is the most common reason auditors bounce an application back. Bring one of the following:

An annual VA Summary Letter or Tax Abatement Letter showing your service dates and combined disability rating, including the second page listing wartime service dates.
A VA Form 20-5455, or a pension certificate or award of compensation from the VA.⁴
State Form 51186, completed and signed by the Indiana Department of Veterans’ Affairs or a County Veteran Service Officer after they verify your service dates, discharge type, and disability rating.⁴
For surviving spouses under Section III: a letter from the VA or Department of Defense confirming the deceased spouse’s service, or the honorable discharge documents.⁶

You do not need to bring your deed. The auditor already has the property record. You do need your parcel or key number, which appears on your property tax statement or on the county assessor’s website.

Filling Out the Form

Download Form 12662 from a county government website or pick up a copy at the county auditor’s office. It runs two pages.

Check Your Sections at the Top

Check every category that applies. Each checked section directs you to complete specific parts of the form:⁶

Section I: complete Sections I, V, and VI.
Section II: complete Sections II, V, and VI.
Section III: complete Sections III, V, and VI.
Section IV: complete Sections IV, V, and VI.

Confirm the Eligibility Statements

Inside the section you selected, initial or affirm each listed statement. Section I asks you to confirm the 90-day service requirement, honorable discharge, total disability or age-and-rating threshold, and the $240,000 assessed-value ceiling. Section II asks you to confirm wartime service and a service-connected disability rating of at least 10%.

Enter Property and Owner Details in Section V

Section V collects your full name, mailing address, date of birth, the county where the property is located, your taxing district, and the parcel or key number. Verify the parcel number against your tax statement. A wrong number can route the deduction to someone else’s property.

Sign the Certification in Section VI

You or your legal representative sign and date Section VI, certifying that everything is true and correct. The form states that intentionally providing false information is a criminal offense under IC 6-1.1-37-3 or IC 6-1.1-37-4.⁶ The auditor adds their signature and date stamp when they accept the filing.

Where and When to File

File the completed form with the auditor in the county where the property is located.⁶ You can submit it in person or by mail. Applications filed on or before January 15 apply to that year’s tax bill; an application filed by January 15, 2026 reduces the 2025 Pay 2026 bill.¹

Once the auditor processes the application, the deduction should appear on your next property tax statement. If it does not, contact the auditor’s office. Clerical errors are easier to fix before a bill is issued.

Mobile home owners must reapply every year to keep the deduction.⁵ Real property owners generally do not refile once the deduction is on record, though local practice varies. Confirm with your county auditor.

If You Are a Surviving Spouse

A surviving spouse can claim the same deductions the veteran would have received.

For the Section II deduction ($24,960), the veteran must have met all eligibility requirements at the time of death, and the surviving spouse must own or be buying the property when the application is filed. This applies regardless of who owned the property before the veteran’s death.²

For the Section I deduction ($14,000), the same ownership rule applies, and one additional category qualifies: surviving spouses of service members killed in action, who died on active duty, or who died during inactive duty training, even if the service member never received a disability rating. The $240,000 assessed-value cap still applies.⁷ A surviving spouse who meets both sets of requirements can stack the deductions for the full $38,960.⁴

Mistakes That Delay Approval

The most frequent problems are an incorrect parcel number, missing disability documentation, and checking only one section when you qualify for two. If you served during wartime and also meet the 90-day service requirement with a total disability or are 62 or older, check both Section I and Section II. Leaving one unchecked leaves money on the table.

Watch the difference between a standard disability rating letter and the VA Summary Letter that lists both service dates and wartime period dates. The auditor needs to see wartime dates to approve the Section II deduction, and a letter showing only your disability percentage is often not enough. If your VA correspondence does not include wartime dates, request an updated Benefits Summary Letter through the VA’s eBenefits portal, or ask your County Veteran Service Officer to complete State Form 51186.

The $240,000 assessed-value limit applies only to Section I. If your home’s assessment exceeds that threshold, you lose the $14,000 deduction but can still claim the $24,960 Section II deduction if you meet the wartime service and disability requirements.⁷

1
Indiana State Government. DLGF: Deductions and Credits
2
Indiana General Assembly. Indiana Code 6-1.1-12-13 – Deduction for Veteran With Partial Disability; Limitations; Surviving Spouse; Contract Purchaser
3
Indiana State Government. DVA: Property Tax Eligibility
4
Indiana State Government. Disabled Veteran Property Tax Deduction
5
Indy.gov. Apply for Disabled Veteran, Surviving Spouse Deduction
6
Indiana Department of Local Government Finance. Indiana State Form 12662 – Application for Tax Deduction for Disabled Veterans and Surviving Spouses of Certain Veterans
7
Indiana General Assembly. Indiana Code 6-1.1-12-14 – Deduction for Totally Disabled Veteran or Veteran at Least Sixty-Two Years of Age and Partially Disabled; Surviving Spouse; Contract Purchaser